Intro
This dashboard include several types of results:
- Decomposition of VAT GAP
- Policy Simulation
- Structure of non-refundable VAT by sectors
- Estimation of tax expenditures
- Estimation of effective VAT rates
- Distributional impacts of a policy on households by COICOP
Definitions for VAT-GAP:
- Total VAT Gap: difference between the VAT control total and benchmark VAT;
- Policy Gap: additional revenue that would be gained if the tax relief granted through policy decisions was eliminated; and
- Compliance Gap: Total VAT gap less the component attributable to policy decisions.
Historic
Row
Revenue collection in nominal terms
VAT revenues and VAT revenues as percentage of GDP
Row
Structure of tax and SSC in percentage
Structure of indirect taxes
Policy variables
Row
Simulation parametars
Links
SUPPLY AND USE TABLES https://www.stat.gov.mk/IOTabeli.aspx
Classification of products by activity https://www.stat.gov.mk/KlasifikaciiNomenklaturi_en.aspx?id=3
VAT-GAP EU https://taxation-customs.ec.europa.eu/business/vat/vat-gap_en
Decomposition of VAT GAP
Row
Comparison VAT Gap (in LCU)
Total VAT Gap (in percetange)
Policy Gap (in percetange)
Row
Comparison VAT revenues (in LCU)
Compliance GAP (in percetange)
C-Efficiency (in percetange)
